US TAX COURT
WASHINGTON, DC

  David J. Patriot               )
  Petitioner                     )  DOCKET #________ 
                                 )
   V.                            )Supplement to Petition for Re-Determination 
                                 ) of Notice of Determination on CDPH
  Commissioner Internal Revenue  )                                                                                 

           Petitioner above named hereby files his Supplement to his Petition for Re-Determination of Notice of Determination on CDPH that was dated the same as this and attached hereto.

1.                  On Feb 25, 2006, Patriot filed his original Request for a Collection Due Process Hearing on request Form 12153.

2.         Patriot lives in Greenville, SC and has lived there two decades. The IRS has an office there, which has held many CDPH hearing. In fact, Ms. Keely has scheduled many CDPH hearings there. Patriot repeatedly requested for the hearing to be held there but Appeals denied that.

3.  In his letter to Ms. Keely dated 13 Sept 06, Patriot requested again that the hearing be held in Greenville, SC. Stating:

I apologize, but it would be difficult for me to attend the Face to Face meeting that you scheduled on date September 27, 2006. At 10:00 a.m. in Charlotte, North Carolina at address 6635 Executive Circle Suite 180. These are the main reasons for my disapproval of the scheduled meeting:

·         I am currently unemployed and looking for a job

·         I have little money for transportation”

4.         In my letter dated September 24, 2006, I told Ms. Keely that

“As I have stated in my last letter, these are the main reasons for my unavailability of the scheduled meeting:

·         I am currently unemployed and looking for a job

·         I have unreliable transportation

·         I do not have sufficient funds for the trip at this time”

5.         The law clearly provides in many ways, that the hearing must be held in a place convenient to Patriot. Charlotte is a day’s drive from Greenville. Patriot did not have the funds to travel to Charlotte. 

            In the Notice of Determination dated October 23, 2006, on page 5, Appeals notified Patriot that he could have the hearing in Columbia, SC, which he could have attended due to a friend who would have transported him. However appeals did not notify him of this until after the case was over.

6.                  Patriot has relevant matters to discuss at the face-to-face conference including collections alternatives and the matters mentioned in my Request for CDPH. Collection alternatives can be discussed at the hearing and the necessary forms can be submitted at the hearing.

7.                  The requirements of various applicable law or administrative procedures pertaining to the IRS, have not been met.

8.                  In conclusion, this supplement explains his position and Patriot request that the Court remand this case to Appeals Office and order the IRS to schedule a face-to-face hearing at a location convenient to me.                                                                                        

   CERTIFICATE OF SERVICE: I do hereby certify on this date that a copy this pleading was sent properly to opposing counsel.       

_________________          Date________________
David J. Patriot
12 Freedom Street 
Greenville, SC  29601
864-232-2849